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• W2064467569 startingPage "1536" @default.
• W2064467569 abstract "Purpose The purpose of this paper is to examine empirically the impact of web‐based intellectual capital (IC) reporting on firm's value and its cost of finance. Design/methodology/approach A content‐analysis of corporate web sites is conducted from four continental European countries (Belgium, France, Germany and The Netherlands) on the presence of IC information. Simultaneous regression modelling is used to control for endogeneity within a firm's disclosure strategy. Findings The data show that cross‐sectional differences in the extent of IC disclosure are positively associated with firm value. Greater IC disclosure in continental Europe is associated with lower information asymmetry, lower implied cost of equity capital and lower rate of interest paid. Research limitations/implications The study is restricted to an analysis of firm's benefits of increased web‐based disclosure without considering related costs. Practical implications The results of the study show that firms tend to benefit economically from better IC disclosure. Originality/value Existing evidence is extended by considering the capital market implications of IC related disclosure and web‐based related disclosure." @default.
• W2064467569 created "2016-06-24" @default.
• W2064467569 creator A5024239571 @default.
• W2064467569 creator A5032167138 @default.
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• W2064467569 date "2009-11-13" @default.
• W2064467569 modified "2023-10-18" @default.
• W2064467569 title "Intellectual capital disclosure, cost of finance and firm value" @default.
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• W2064467569 doi "https://doi.org/10.1108/00251740911004673" @default.
• W2064467569 hasPublicationYear "2009" @default.
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